, conservatism is harmful. However, conservatism is beneficial if accounting is relevant to the monitoring decision because it … between conservatism and strong corporate governance through the board's monitoring efficiency. We construct a model with a … board that decides whether to replace the incumbent manager based on accounting information and the outcome of its …

situation. The paper presents an overview of Polish literature on CSR and accounting themes. Our findings result from …Corporate Social Responsibility (CSR) has become a popular research stream across scientific disciplines as indicated … Poland, as in other CEE countries, the development of CSR has been influenced by the communist past and the economic …